United States Attorney Richard B. Roper
Northern District of Texas

DENTIST CONVICTED OF TAX EVASION

Jury Found He Failed to Pay More than $300,000 in Taxes

DALLAS — A federal jury has convicted Wesley David Bowden on all six counts of an indictment charging tax evasion, announced U.S. Attorney Richard B. Roper of the Northern District of Texas. Bowden, 64, who represented himself during the three-day trial, faces a maximum statutory sentence of 30 years in prison, a $600,000 fine and restitution.

Following the verdict, a detention hearing was held, and U.S. Magistrate Judge William F. Sanderson, Jr., finding that Bowden had not met his burden to overcome the government’s motion that he is a flight risk, was remanded to the custody of the U.S. Marshals Service. He is scheduled to be sentenced on October 20, 2008, by U.S. District Judge David C. Godbey.

The government presented evidence at trial that Bowden, who had been a practicing dentist in the Dallas area for decades, stopped paying taxes in 1992 after he was audited. Even though Dr. Bowden earned substantial income during the years covered by the indictment, he failed to pay almost $240,000 in taxes from 1992 through 1996, and another $87,900 for the most recent years in the indictment, 2001 through 2005. The government showed that Dr. Bowden evaded his income tax obligations by attempting to conceal his assets and income from the IRS through the use of various nominee trusts and by using false or misleading information in connection with his employment and other financial transactions.

The jury rejected Dr. Bowden’s testimony at trial that he had a good faith belief he had no legal obligation to pay taxes. The government responded with evidence that he had paid taxes up to 1992, and had continuously received notices regarding his tax liabilities from the IRS over the years. In addition, Dr. Bowden filed trust returns for the nominee trusts, albeit showing no tax due and owing for any of those years.

U. S. Attorney Roper praised the investigative efforts of the IRS - Criminal Investigation. The case is being prosecuted by Assistant U.S. Attorneys Sarah Saldaña and Katherine Miller.

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